Các thủ tục thỏa thuận trước

DCPA offers agreed-upon procedures of various scopes (including a financial due diligence) to meet diversified needs of business organizations especially in an active M&A market.

Các thủ tục thỏa thuận trước

Agreed-upon procedures (“AUP”) are services designed to provide the clients with reports on factual findings based on the procedures agreed with clients, with no assurance expressed therein. In lack of such assurance, users of the report assess for themselves the procedures and findings reported by the auditor and draw their conclusions from the auditor’s work.

AUP may be used in buying or selling a business (M&A), verifying cash balances, checking security balances, checking income tax provisions, reviewing internal control and environmental management systems. In the M&A context, a full-scope AUP engagement may be quite similar to a financial due diligence.


The Team

Cảnh Dương

(CPA)  Audit Partner

Tại sao chọn DCPA

Solid M&A Expertise 

DCPA has a strong team of M&A background who can provide inisightful perspectives on what to look closely in various types or scenarios of a potential transaction. 

Standard Delivery Process

The process of delivering the review service consists of the following standard steps: I) kick-off discussion; ii) planning (at DCPA offices); iii) fieldwork (at client’s premises); iv) finding discussion; and finally, v) reporting.  Based on actual situations, this process can be slightly customized to meet client’s needs or adapted to client’s circumstance. In many cases, reporting may consist of interim reporting and final reporting.


Other Audit & Assurance services

Gửi Yêu cầu Dịch vụ

B17-16, Sunrise City View, 33 Nguyễn Hữu Thọ., Quận 7, Tp. Hồ Chí Minh, Viêt Nam

Tầng 2 Helios Tháp A, 75 Tam Trinh., Q. Hoàng Mai, Hà Nội, Việt Nam

+84 775 121 131